The vulnerabilities in the system prompted the High Court to intervene and rectify the injustice caused by technical glitches in this case.
Mr. Rohit Gupta, representing Polytec Industries, contested in the High Court, against an order from the Delhi Goods and Services Tax (GST) Trade and Tax Department regarding Show Cause Notices (SCNs) and subsequent demands.
The issue arose due to the applicant’s inability to access the GST portal following the retrospective cancellation of their registration. The Delhi High Court intervened, calling for re-adjudication to address the applicant’s inability to respond to the SCNs.
The core of the matter revolves around the procedural challenge faced by Polytec Industries. The retrospective cancellation of their GST registration limited their access to the portal at the time the SCNs were issued.
This technicality deprived the applicant of the opportunity to respond effectively. The High Court acknowledged this limitation and ordered re-adjudication, emphasizing the principles of natural justice.
The court’s decision underscores the importance of justice and procedural regularity in tax adjudication. By setting aside the affected orders and reinstating the proceedings, the court assures the applicant’s right to be heard properly.
Demonstrating a commitment to prompt resolution while upholding due process, the court directed the submission of a response within a week.
The judgment also highlights the evolving legal landscape in the digital era. Access to online portals is crucial for tax compliance and dispute resolution. The vulnerabilities in the system prompted the court to intervene and rectify the injustice caused by technical glitches in this case.
In the case of Polytec Industries vs. Commissioner Delhi GST, the Delhi High Court’s intervention illustrates the judiciary’s role in safeguarding procedural fairness.
By ordering re-adjudication due to the applicant’s inability to respond to the Show Cause notice, the court upholds the principles of natural justice and ensures equitable treatment.
This decision underscores the significance of access to online platforms in contemporary tax administration, emphasizing the need for robust procedural safeguards.
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